LEARNING PATH \
Special Topics
Designed for CPAs and tax practitioners who advise individuals and private clients, offering both technical guidance and practical insights.
Rollovers Under the Income Tax Act
A comprehensive course covering common Canadian Rollovers under the Income Tax Act, how and when they apply, their uses, and common errors.
Debt Forgiveness
Debt forgiveness rules including income inclusion calculations, loss and expense reduction ordering, capital property adjustments, and planning strategies.
Purchase and Sale of a Business
Tax considerations in business transactions including asset versus share purchases, purchase price allocations, goodwill, due diligence, and structuring strategies.
Butterfly Reorganizations
Butterfly reorganization transactions including divisive reorganizations, share distribution rules, safe income concepts, and planning to avoid deemed dividends.
Taxation of Farming and Fishing
Learn specialized tax rules for farming and fishing operations including capital gains exemptions, intergenerational transfers, and farm property rollover provisions.